Rule 146 of CGST Rules -Recovery through execution of a decree, etc.

Rule 146 of CGST Rules -Recovery through execution of a decree, etc.

(updated as on 15.11.2017)

Where any amount is payable to thedefaulter in the execution of a decree of a civil court for the payment of money or for sale inthe enforcement of a mortgage or charge, the proper officer shall send a request in FORMGST DRC- 15 to the said court and the court shall, subject to the provisions of the Code ofCivil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceedsfor settlement of the amount recoverable.

---

CHAPTER - XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference. Rule 142 :Notice and order for demand of amounts payable under the Act Rule 143 :Recovery by deduction from any money owed Rule 144 :Recovery by sale of goods under the control of proper officer Rule 145 :Recovery from a third person Rule 146 :Recovery through execution of a decree, etc. Rule 147 :Recovery by sale of movable or immovable property Rule 148 : Prohibition against bidding or purchase by officer Rule 149 :Prohibition against sale on holidays Rule 150 :Assistance by police Rule 151 :Attachment of debts and shares, etc. Rule 152 :Attachment of property in custody of courts or Public Officer Rule 153 :Attachment of interest in partnership Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property Rule 155 :Recovery through land revenue authority Rule 156 :Recovery through court Rule 157 :Recovery from surety Rule 158 :Payment of tax and other amounts in installments Rule 159 :Provisional attachment of property Rule 160 :Recovery from company in liquidation Rule 161 :Continuation of certain recovery proceedings

---

You may also like : Click here to download the CGST Rules as updated on 15th November, 2017

---